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会计基础工作规范化，是保证会计工作质量的基本环节，也是经济管理工作的重要基础。财政部１９９６年６月１７日发布的《会计基础工作规范》，是保证会计工作质量的良方。许多企、事业单位由此认识到会计基础工作的重要性，纷纷积极行动起来，把会计基础工作规范化与改善经营
The standardization of basic accounting work is the basic link of guaranteeing the quality of accounting work and also an important foundation of economic management. The “Accounting Standards Working Regulations” promulgated by the Ministry of Finance on June 17, 1996 is a good way to ensure the quality of accounting work. Many enterprises and institutions recognize the importance of basic accounting work and take active steps to standardize their accounting work and improve their management.